• “Every waiter has it’s own

personalized ID device”• There are several access levels, depending on the responsibility of each userVariousFormsFacing the Law Approaches to Monitoring Beverage Operations• Cost: determining the cost of beverages sold and comparing that figure with standard cost• Liquid measure: comparing the number of ounces sold with the number of ounces consumed• Sales values: comparing the potential sales value of beverages consumed with actual sales revenue recorded The Cost Approach• Are cost-to-sales ratios being maintained?• Beverage cost is determined from inventory and purchase figures (like food)• Opening inventory plus purchases = value of beverages available for sale• Bar inventory differential must be included• Beverage cost percent %= beverage cost / beverage sales• Calculation per category is possibleThe Cost Approach – Adjustments

• Food and beverage transfers

• Cost of mixers• Cost of garnishes• Consumed by management or employees• Beverages used in promotional activities Exercise